Murchison, G. W. G. Murchison v. commissioner of internal revenue; Murchison Oil Company v. [same]; E. R. Fain v. [same]; Charles P. McGaha v. [same]; L. D. Fain v. [same]; Fain-McGaha Oil Corporation v. [same, findings of fact and opinion]: docket nos. 77945-946, 78093-96, promulgated Apr. 27, 1987.